Segment Reporting

6 Months Ended

Apr. 15, 2012

Segment Reporting [Abstract]

Segment Reporting

SEGMENT REPORTING

Reflecting the information currently being used in managing the Company as a two-branded restaurant operations business, our segments comprise results related to system restaurant operations for our Jack in the Box and Qdoba brands. This segment reporting structure reflects the Company’s current management structure, internal reporting method and financial information used in deciding how to allocate Company resources. Based upon certain quantitative thresholds, both operating segments are considered reportable segments.

We measure and evaluate our segments based on segment earnings from operations. Summarized financial information concerning our reportable segments is shown in the following tables (in thousands):

	Quarter						Year-to-Date
	April 15, 2012			April 17, 2011			April 15, 2012			April 17, 2011
Revenues by segment:
Jack in the Box restaurant operations segment	$	299,418		$	335,318		$	682,076		$	797,649
Qdoba restaurant operations segment	67,066			48,455			142,329			104,155
Distribution operations	140,146			121,362			334,940			268,049
Consolidated revenues	$	506,630		$	505,135		$	1,159,345		$	1,169,853
Earnings from operations by segment:
Jack in the Box restaurant operations segment	$	33,510		$	12,973		$	55,647		$	67,175
Qdoba restaurant operations segment	3,869			1,795			6,043			2,884
Distribution operations	—			(527		)	—			(1,182		)
FFE operations	(44		)	(172		)	(100		)	(172		)
Consolidated earnings from operations	$	37,335		$	14,069		$	61,590		$	68,705
Total depreciation expense by segment:
Jack in the Box restaurant operations segment	$	18,035		$	19,005		$	42,328		$	44,667
Qdoba restaurant operations segment	3,970			2,932			8,752			6,462
Distribution operations	155			160			398			390
Consolidated depreciation expense	$	22,160		$	22,097		$	51,478		$	51,519

Interest income and expense, income taxes and total assets are not reported for our segments, in accordance with our method of internal reporting.

	April 15, 2012		October 2, 2011
Goodwill by segment:
Jack in the Box	$	48,529	$	49,181
Qdoba	85,974		56,691
Consolidated goodwill	$	134,503	$	105,872

Refer to Note 2, Summary of Refranchisings, Franchise Development and Acquisitions, for information regarding the segment changes in goodwill during 2012.